In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary.

(b) Foundation managers

In any proceeding involving the issue whether a foundation manager (as defined in section
4946(b)) has “knowingly” participated in an act of self-dealing (within the meaning of section
4941), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section
4944), or agreed to the making of a taxable expenditure (within the meaning of section
4945), or whether the trustee of a trust described in section
501(c)(21) has “knowingly” participated in an act of self-dealing (within the meaning of section
4951) or agreed to the making of a taxable expenditure (within the meaning of section
4952), or whether an organization manager (as defined in section
4955(f)(2)) has “knowingly” agreed to the making of a political expenditure (within the meaning of section
4955),,[1] or whether an organization manager (as defined in section
4912(d)(2)) has “knowingly” agreed to the making of disqualifying lobbying expenditures within the meaning of section
4912(b), or whether an organization manager (as defined in section
4958(f)(2)) has “knowingly” participated in an excess benefit transaction (as defined in section
4958(c)), the burden of proof in respect of such issue shall be upon the Secretary.

(c) Cross reference

For provisions relating to burden of proof as to transferee liability, see section
6902(a).

1987—Subsec. (b). Pub. L. 100–203, § 10714(b), substituted “, or whether an organization manager (as defined in section
4912(d)(2)) has ‘knowingly’ agreed to the making of disqualifying lobbying expenditures within the meaning of section
4912(b), the burden of proof” for “the burden of proof”.

Pub. L. 100–203, § 10712(c)(6), substituted “or whether an organization manager (as defined in section
4955(e)(2)) has ‘knowingly’ agreed to the making of a political expenditure (within the meaning of section
4955), the burden of proof” for “the burden of proof”.

Amendment by Pub. L. 104–168applicable to excess benefit transactions occurring on or after Sept. 14, 1995, and not applicable to any benefit arising from a transaction pursuant to any written contract which was binding on Sept. 13, 1995, and at all times thereafter before such transaction occurred, see section 1311(d)(1), (2) ofPub. L. 104–168, set out as a note under section
4955 of this title.

Effective Date of 1987 Amendment

Amendment by section 10712(c)(6) ofPub. L. 100–203applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) ofPub. L. 100–203, set out as an Effective Date note under section
4955 of this title.

Amendment by section 10714(b) ofPub. L. 100–203applicable to taxable years beginning after Dec. 22, 1987, see section 10714(e) ofPub. L. 100–203, set out as an Effective Date note under section
4912 of this title.

Amendment by Pub. L. 95–227applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) ofPub. L. 95–227, set out as an Effective Date note under section
192 of this title.